Government of India
Ministry of Finance, Department of Revenue
Central Board of Excise and Customs
Drawback Division
Circular No. 08/2017 - Customs
New Delhi, dated 20th March 2017
To
All Pr. Chief Commissioners / Pr. Directors Generals of CBEC
All Chief Commissioners / Directors General of CBEC
All Pr. Commissioners / Commissioners of CBEC
Director General of Systems & Data Management
Principal Chief Controller of Accounts, CBEC
Madam/Sir,
Subject: Rebate of State Levies (RoSL) on Export of made-up articles –
Implementation by CBEC –
reg.
The Government of India has decided to extend the RoSL on garment exports to
exports of made-up articles covered under Chapter 63 of the AIR Drawback
schedule. It is provided based on a budgetary allocation of the Ministry of
Textiles under a scheme in which the Department of Revenue/Central Board of
Excise and Customs (CBEC) handles disbursement along with the extant Duty
Drawback. This is exactly on lines of ROSL for garments, details of which are
available in Circular
No. 43/2016-Cus dated 31st August, 2016
2. In pursuance of this decision, the Central Government (Ministry of
Textiles) has issued Notification No. 12015/47/2016-IT dated 03rdJan, 2017 for the
Scheme for ROSL on export of made-up articles. Further, based on the
recommendations of the Drawback Committee constituted by the Central Government
(Ministry of Finance, Department of Revenue, CBEC), the Central Government
(Ministry of Textiles) has issued Notification No.12015/47/2016-IT dated
15.03.2017 notifying the rates of rebate in Schedule 3. These notifications
should be downloaded from egazette.gov.in and perused. This Circular provides
the guideline framework for implementation of this scheme.
3. The ROSL scheme is meant for exports of made-up articles that are defined
in the scheme as goods falling under Chapters 63 of the Schedule of All Industry
Rates of Drawback excluding tariff items 6308, 6309 and 6310 and goods in tariff
item 9404 that are excluded from drawback tariff item 6304. It is applicable to
exports with Let Export Order dates from 23.03.2017 onwards. Though
applicability is for three years, nonetheless based on changes in underlying
conditions, the Central Government can adjust the rates of rebate.
4. The rates of rebate notified are accompanied by rebate caps in
Rupees/Unit. These rates are on an average basis and determined in a like manner
as AIRs of Drawback. The rate of rebate is not divisible into any component tax
or input. The rates of rebate are provided as the general rates of rebate
(Schedule 3). This schedule is based on the extant Schedule of All Industry
Rates of Drawback for Chapters 63. The rebate is not applicable on exports made
under Advance Authorization Scheme with claim of duty drawback under Rule 6 of
the Drawback Rules. The definition of export in ROSL scheme does not cover
movement of goods from DTA to SEZ units.
5. The claim cum declaration of eligibility has to be made by exporter on
drawback exports at item-level. The drawback exports (shipping bill or bill of
export) may be standalone or in combination with other schemes. The scheme codes
60- Drawback & ROSL and 61- EPCG, Drawback & ROSL are applicable for ROSL for
madeups also and the exporter is to declare the same at item level to make claim
cum declaration for the rebate. For EDI shipping bill, selection of the
scheme-code involving ROSL scheme at the time of export shall itself amount to
making claim cum declaration of eligibility. For EDI shipping bill this shall be
the only means to make the claim. If need for manual shipping bill arises, only
then the exporter printing the claim cum declaration on the shipping bill shall
be accepted. No claim for rebate shall lie except in this manner.
6. The amount of rebate is calculated using the FOB value and the rates and
caps of rebate specified in ROSL scheme. The rate and cap of rebate for a tariff
item as shown in columns (4) and (5), of said Schedule 3 is used for calculation
when shipping bill item has claim for AIR drawback or when the shipping bill
item involves export under Rule 7 of Drawback Rules 1995 under claim for Brand
Rate of drawback with identifier 9807 followed by tariff item number and suffix
“B” of the AIR Drawback Schedule where provisional Drawback of Customs portion
is to be paid.
7. All the guidelines for ROSL for garments as enumerated in
Circular No.
43/2016-Cus dated 31st August, 2016 and the arrangements made by Directorate of Systems
and Pr. CCA CBEC in respect of RoSL for garments shall apply mutatis mutandis to
RoSL for made ups
8. Based on this guideline framework the individual Commissioners are
required to provide adequate guidance to officers and exporters and to
facilitate the smooth functioning of the RoSL scheme.
9. Difficulties in implementation, if any, that a Commissioner is not able to
resolve, shall be resolved by the Chief Commissioner under intimation to the
Board. Issues that Chief Commissioners are not in a position to resolve should
be referred to the Board.
(Dinesh Kumar Gupta)
Director (Drawback)
[F. No. 609/106/2016-DBK]
Copy for kind information to -
PS to FM / PS to MOSF(R)
Secretary (Revenue)
Chairman (CBEC)
All Members of CBEC
|